Is this a distributable event?

Doctor A, age 45, has her own corporation, Corp A.

Corp A is a participating employer in the ABC 401(k) PSP, sponsored by Group G.

Doctor A decides to move out of state and leave Group G, and her corporation signs a new contract with Group H, which has no affiliation with Group G.

Corp A signs a "Withdrawal as Participating Employer" document to cease participation in the ABC 401(k) PSP.

Group H sponsors the DEF 401(k) PSP. Corp A receives no further revenue from Group G; all of its revenue is now from Group H.

What options does Doctor A have with respect to her ABC 401(k) PSP account, which includes salary deferrals as well as 2 other money types?

Can she establish a rollover IRA? Or is the only option to become a participating employer in the DEF 401(k) PSP, and establish an account registered as such?

When you say "group", are these unrelated employers? Or were they part of a controlled group or affiliated service group?

Are ABC and/or DEF single employer plans, MEPs, or PEPs?

Isn't the withdrawal from the pooled plan basically an instruction for a trustee-to-trustee transfer to the new plan?  Rather than a distributable event?

An employer terminating participation in a MEP or PEP does not constitute a distributable event under the 401(k) distribution rules -- no employee has terminated employment with the employer, and the plan, itself is not terminated.

The departing employer should get a spin-off of the plan benefits from the first MEP (no, this is ot "automatic"), and then merge that into the MEP with the 2nd group ... or she can put the spinoff into a new 401(k) plan sponsored by her corporation, and then terminate that plan.  This is probably one of the biggest disadvantages of MEP/PEPs -- the exit strategy is not a cakewalk.

Does anything preclude a PEP or other MEP from providing that assets and obligations attributable to a no-longer-participating employer remain with the plan?